UDK 336.225:061.1
Biblid: 1451-3188, 9 (2010)
Vol. 10, No 33-34, str. 121-131
DOI:

Izvorni naučni rad
Primljeno: 01 Jan 1970
Prihvaćeno: 01 Jan 1970

EU DIREKTIVE O OPOREZIVANjU KAMATE

Hrustić Hasiba (Редовни професор, Институт за међународну политику и привреду, Београд),

In the absence of any coordination of national tax systems for taxation of savings income in the form of interest payments, particularly as far as the treatment of interest received by non-residents is concerned, residents of Member States were often able to avoid any form of taxation in their Member State of residence on interest they receive in another Member State. The ultimate aim of Council Directive on taxation of savings income in the form of interest payments made in one Member State to beneficial owners who are individuals resident in another Member State is to enable to be made subject to taxation of the latter Member State. In a Single Market having the characteristics of a domestic market, transactions between companies of different Member States should not be subject to less favourable tax conditions than those applicable to the same transactions carried out between companies of the same Member State. Therefore, EU Council has adopted Directive on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States. Interest or royalty payments made between associated companies of different Member States but arising in a Member State shall be exempt from any taxes imposed on those payments in that State.

Ključne reči: interest rate, associated companies, residents, beneficial owner, tax deduction